Beginning January 1, 2013, in an effort to provide additional funding to Medicare, part of the Affordable Care Act imposes an additional 3.8% tax on individuals, estates, and trusts with unearned net
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The intermediation activity is classified as a service, and on this
regard, the DL N? 825 from 1974 (VAT Law) burdens with VAT the sales and
services. The DL N? 825 defines as services “any acti
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